Christiaens, Johan; Rommel, Jan; Berghe, Manuela Van den - In: The IUP Journal of Accounting Research and Audit Practices VI (2007) 1, pp. 20-38
Based on governmental accounting experiences and on the rising criticism considering accrual accounting, this paper proposes that accrual accounting in governments will only succeed in the coming years in businesslike governments. Referring to International Public Standard Accounting Standards...